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Rangers 2 1 HMRC: victory for the taxpayer in the Rangers EBT case

RPC
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United Kingdom
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December 6 2012

The long awaited decision of the First-tier Tribunal (‘FTT’) in the Rangers EBT case has now been delivered

Statement of Practice 109 draft legislation published

RPC
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United Kingdom
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November 2 2012

HMRC has published draft legislation designed to enact provisions of Statement of Practice 109, which relates to the tax treatment of employees with UK and overseas duties under the same employment contract

Consultation on automatic enrolment earnings thresholds

RPC
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United Kingdom
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October 18 2012

The DWP is consulting on the lower and upper earning thresholds to be used for autoenrolment purposes for the tax year 20132014

HMRC employment income manual updated to take account of Kuehne & Nagel Drinks logistics

RPC
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United Kingdom
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September 4 2012

Following the Supreme Court’s refusal to grant the taxpayers permission to appeal in Kuehne & Nagel Drinks Limited and others v HMRC 2012 EWCA Civ 34, HMRC have updated their Employment Income Manual

Taxpayer succeeds in employment status case

RPC
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United Kingdom
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September 4 2012

In Slush Puppie Limited v HMRC 2012 UKFTT 356 (TC), the First-tier Tribunal (‘FTT’) has confirmed the process that it should go through in determining whether a person is employed or self-employment

Two wrongs do not make a right criminal convictions and stolen data

RPC
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United Kingdom
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July 19 2012

On Friday 5 July 2012 HMRC announced that a wealthy property developer, who had failed to disclose a Swiss bank account to HMRC during a civil inquiry, had pleaded guilty to the serious charge of cheating the public revenue

National Insurance not just another income tax

RPC
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United Kingdom
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June 13 2012

From most peoples’ perspective, national insurance is simply income tax by another name

Manthorpe Building Products Limited v HMRC income tax and NICs

RPC
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United Kingdom
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April 5 2012

The First-tier Tribunal (FTT) has decided in Manthorpe Building Products Limited v HMRC, following the Court of Appeal decision in HMRC v PA Holdings Limited, that income tax and NICs were due on bonuses paid to directors that were structured as dividends

When is a penalty unfair?

RPC
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United Kingdom
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September 23 2011

A recent tribunal case, Hok Limited v Revenue and Customs Commissioners (TC 1286) has found that HMRC did not act fairly and in good conscience where it had deliberately delayed sending out a penalty for the late filing of an employer’s end of year returns until four months after the deadline had expired